https://www.taxtmi.com/caselaws?id=88228 Manufacturer's letters were treated as the most probative evidence on the disputed year of manufacture of an imported car, because they directly related to the chassis number and required verification of genuineness; they were admitted as additional evidence and the matter was remanded for fresh examination on that point. On the foreign-exchange issue, payment of duty in foreign currency could be insisted on only where the import fell within the statutory OGL regime; as the import was not under OGL, the direction permitting payment in Indian currency was upheld and the department's challenge failed. en-us Mon, 11 Nov 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88228 Manufacturer's letters were treated as the most probative evidence on the disputed year of manufacture of an imported car, because they directly related to the chassis number and required verification of genuineness; they were admitted as additional evidence and the matter was remanded for fresh examination on that point. On the foreign-exchange issue, payment of duty in foreign currency could be insisted on only where the import fell within the statutory OGL regime; as the import was not under OGL, the direction permitting payment in Indian currency was upheld and the department's challenge failed. Case-Laws Customs Mon, 11 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88228